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8th Circuit Includes Insurance Proceeds For Redemption In Estate Tax Valuation Of Closely Held Company

A recent case demonstrates the impact that a stock-purchase agreement and life insurance can have (or not have) on the value of a closely held company for estate taxes.
United States Agreed Value Treasury Regulations Eleventh Circuit Eighth Circuit Includes Insurance Proceeds For Shareholder Redemption In Estate Tax Valuation 8th Circuit Includes Insurance Proceeds For Redemption In Estate Tax Valuation
Source: forbes.com

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